Збірники наукових праць ЦНТУ

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Author: search.filters.author.Shelest, V.

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    Особливості оцінки нематеріальних активів в бухгалтерському обліку
    (КНТУ, 2013) Шелест, B. C.; Shelest, V.
    Подано аналіз різних підходів до оцінки нематеріальних активів, керуючись Міжнародними стандартами оцінки, Національними стандартами, міжнародними стандартами МСФЗ, національними П(С)БО та американськими стандартами GAAP. Обгрунтовано важливість вдосконалення та розвитку існуючих методів оцінки таких активів для цілей бухгалтерського обліку, The primary task of the published article is to analyze different approaches to the evaluation of intangible assets in International Valuation Standards, National Standards, International standards (IFRS), National Accounting Standards and American GAAP. There are a number of methods available to calculate the value of intangible assets. Some are specifically designed to measure the value of certain assets, while others are flexible enough to use on any type of intangible assets. The most widely recognized valuation methodologies fall into one of three categories: the cost approach, the market approach and the income approach. Each has strengths and limitations that make them more or less appropriate depending on the specific circumstances of the assignment. The cost approach seeks to determine the value of intangible assets by aggregating the costs involved in its development. This approach is most useful in cases where there is minimal economic activity to review, such as early-stage technology. The market approach to valuation of intangible assets is determined by comparing such assets to comparable assets that have recently exchanged under similar circumstances. An advantage of this approach is that it can be applied to a wide variety of intangible assets in a vast array of circumstances. The income approach addresses the ability of the intellectual property to generate cash flow. While the cost approach has specific applications in certain situations and with particular types of intangibles, and the market approach has its own limitations, the income approach is generally applicable to most situations and intangible assets. This paper reviews some of the pressing issues in the development of correct solutions in evaluating of intangible assets of a going concern business under the income, cost and market approaches. The important of improvement and development the existing methods of intangible assets evaluation for the purpose of accounting is shown.
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    Актуальні питання оцінки нематеріальних активів
    (КНТУ, 2013) Лук`яненко, Л. І.; Шелест, В. С.; Lukyanenko, L.; Shelest, V.
    Висвітлено та проведено критичний аналіз основних вимог щодо визначення звичайної ціни відповідно до статті 39 Податкового кодексу України. Розглянуто особливості застосування різних підходів до оцінки нематеріальних активів враховуючи вимоги Закону України про оцінку та Національних стандартів оцінки. Обґрунтовано та запропоновано внесення змін до Податкового кодексу України з метою забезпечення достовірності проведення оцінки нематеріальних активів для цілей оподаткування. The article dwells upon the problem of intangible assets evaluation. Intangible assets may be the only thing of significant value in the business. This is because: they provide barriers to entry; they differentiate products (even commodities); they can have a long life (e.g. brands / trademarks); they may be capable of being leveraged into new geographic or product markets. An increasing share of the market value of firms appears to derive from their intellectual assets, and firms are managing these assets more actively to identify additional ways of extracting value from them. The paper emphasizes different approaches (cost, market and income) to the evaluation of intangible assets. A cost-based valuation model focuses on the costs incurred to develop the intellectual property. It provides an estimate for the value of the asset that is tied to the cost to create or acquire the asset. Market-based valuation models estimate the value of intellectual property assets by looking to the marketplace. Assets that are comparable to those in question are identified, and the licensing revenue actually derived from those comparable assets in the marketplace is used as an estimate of the value of the new assets. Income-based valuation models make use of forecast future revenues to develop a current estimate of asset value. Under this valuation model, the royalty revenue it can generate in a licensing structure primarily establishes an intellectual asset’s value. A special attention is given to reforming the legislation of Ukraine. The process of designating the regular price is analyzed here as well. For the purposes of valuing an intellectual property no single method is employed. Infact a combination of various valuation methods are often employed to reach a final determination of value. Different valuation methods provide different perspectives on an asset’s value. Research on valuation methodologies is also never finished. Existing valuation methods will continue to be refined and new methods will continue to be developed.